Large gray sandstone sculpture depicting the elephant deity Ganesh, son of Shiva, better known in the Khmer territories as Ganapati, or "Lord of the Ganas", little helpers of Shiva. The bursting belly betrays its Indian origin associated with fertilit and wealth, hence the association with Kubera.
In this representation Ganesh is composedly seated in virasana on a rectangular plinth, his right hand holds the tusk that he lost. In Hindu mythology there are several myths that explain how Ganesh lost one of his tusks and devotees believe that the one left is the symbol of overcoming duality, one of the key concepts of the Vedas. Her left hand holds a modaka, one of his favorite sweets. His head supports a tiered Bayon-style crown and his waist is encircled by the sampot robe.
For a comparative example see Christie's, Asian ceramics and works of art, 8 May 2001, lot 585.